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Consultancy services for upgrading of 81 KM length of State Highways and major District Roads to the Government of Mizoram are not in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W, so no exemption is available

Authority for Advance Ruling — Taxability on Project Management Services – The applicant was awarded the Contract by the Public Works Department of the Government of Mizoram and not by a Panchayat or a Municipality. The applicant sought an Advance Ruling in respect on the applicability of Sl. No. 3 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, to the services provided by them by way of providing engineering and consultancy services i.e. Project Management, Project Planning and Construction Supervision Services under the Contract. Agreement No. PIU/MSR Il-RTCP/ 2014/CSC, dated 15-10-2014 signed by them with the Public Works Department, Government of Mizoram.
Held that:- The Hon’ble Authority for Advance Ruling held that services provided by the applicant are not in relation to any function entrusted to any Panchayat or Municipality under Article 243G and Article 243W of the Constitution respectively. Hence, benefit of exemption from tax in terms of Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is not available to the applicant.— Sheladia Associates, Inc. Usa, In Re… [2019] 10 TAXLOK.COM 137 (AAR- Mizoram)

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